Subchapter 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION HEADING: PL 1997, C. 643, PT. HHH, §3 (NEW)
§684. Forms; application
The bureau shall furnish to the assessor of each municipality a sufficient number of printed forms to be filed by applicants
for an exemption under this subchapter and shall determine the content of the forms. A municipality shall provide to its
inhabitants reasonable notice of the availability of application forms. An individual claiming an exemption under this subchapter
for the first time shall file the application form with the assessor or the assessor's representative. The application must be filed on or before April 1st of the year on which the taxes are based.
2007, c. 438, §21 (AMD)
An individual who knowingly gives false information for the purpose of claiming a homestead exemption under this subchapter
commits a Class E crime. Except for a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military
or naval post, station or base in the State, an individual who claims to be a permanent resident of this State under this subchapter who also claims to be a permanent resident
of another state for the tax year for which an application for a homestead exemption is made commits a Class E crime.
2009, c. 418, §2 (AMD);
2009, c. 418, §3 (AFF)
3.Continuation of eligibility.
The assessor shall evaluate annually the ongoing eligibility of property for which a homestead exemption has been approved
under this subchapter. The evaluation must be based on the status of the property on April 1st of the year on which the homestead
exemption is based. The evaluation must include, but is not limited to, a review of whether the ownership of the property
has changed in any manner that would disqualify the property for an exemption under this subchapter or whether the owner has
ceased to use the property as a homestead. Unless the assessor determines that the property is no longer entitled to an exemption
under this subchapter, the owner is entitled to receive the exemption without having to reapply. If the assessor determines
that the property is no longer entitled to an exemption under this subchapter, the assessor shall notify the owner as provided
in section 686 that the property is no longer entitled to an exemption under this subchapter.
2003, c. 13, §1 (AMD)
An owner of property receiving an exemption under this subchapter shall notify the assessor promptly when the ownership
or use of the property changes so as to change the qualification of the property for an exemption under this subchapter.
1997, c. 643, Pt. HHH, §10 (AFF);
1997, c. 643, Pt. HHH, §3 (NEW)
1997, c. 643, §HHH10 (AFF).
1997, c. 643, §HHH3 (NEW).
2003, c. 13, §1 (AMD).
2007, c. 438, §21 (AMD).
2009, c. 418, §2 (AMD).
2009, c. 418, §3 (AFF).
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